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題名 避稅、租稅競爭與公共財提供
Tax avoidance, tax competition and provision of public goods
作者 謝馨儀
Hsieh, Hsin I
貢獻者 翁堃嵐
謝馨儀
Hsieh, Hsin I
關鍵詞 租稅競爭
公共財
利潤移轉效果
避稅效果
Tax competition
Public goods
Rent shifting effect
Tax avoidance effect
日期 2017
上傳時間 31-Jul-2017 10:57:43 (UTC+8)
摘要 傳統探討利潤移轉效果的租稅競爭文獻中，忽略廠商租稅規避效果對公共財的影響。然而，在貿易自由化與國際化興盛的時代下，廠商對於國與國之間的租稅安排是複雜且不可避免，所以在探究租稅競爭時，租稅規避也是一項重要的考量因素。因此本文以Lai (2006) 一文為基礎，建構一個具有利潤移轉效果的國際租稅競爭模型，分別為Cournot數量競爭與Bertrand價格競爭，來探討廠商租稅規避效果對國際租稅競爭導致公共財提供量不足的影響問題。\n本文章有幾點發現：Cournot 數量競爭下，避稅效果會強化稅基、稅收效果，和利潤移轉效果，加劇公共財提供數量不足的問題。而Bertrand價格競爭下，避稅效果同樣會使公共財提供量下降，但此模型下的利潤移轉效果對公共財影響為正向，使得公共財數量皆大於Cournot模型之下。此外，本文也探討眾多參數對政府最適決策的影響。
The traditional literatures of tax competition, which include the rent shifting effect, ignore the impact of tax avoidance effect on public goods. However, the taxation arrangements between countries which firms face are complex and inevitable in this era of trade liberalization and internationalization. Therefore, when investigating tax competition, we should consider an important factor- tax avoidance. So, this paper is based on Lai (2006) to build an international tax competition model containing rent shifting effect. We will discuss the problem of insufficient public goods and how tax avoidance effect influence this question in Cournot competition and Bertrand competition. \nThis conclusion shows that tax avoidance effect enhances tax-base effect, revenue effect and rent shifting effect in Cournot competition. In this condition, the issue of insufficient public goods will worsen. In Bertrand competition, tax avoidance effect will also make the quantity of public goods fall. But rent shifting effect in this model is so good for public goods that the quantity of public goods is larger than Cournot competition. Furthermore, this paper also uses software to test many parameters and finds the parameters how to influence government`s optimal decision.
參考文獻 郭虹瑩 (2011)，「租稅競爭、公共財提供與廠商家數」，《經濟研究》，47(1)，27–44。\n徐偉初，歐俊男與謝文盛 (2016)，《財政學》，276，台北市：華泰文化。\n陳清秀 (2011)，「稅捐規避與處罰」，《法學新論》，27，頁1–13。\n楊雅博與黃鴻 (2003)，「同質Bertrand競爭下的最適貿易政策」，《經濟論文》，31(1)，73–89。\nBrander, J. and B. Spencer (1985), “Export Subsidies and International Market Share Rivalry,” Journal of International Economics, 18, 83–100.\nDyreng, S., M. Hanlon, E. L. Maydew, and J. R. Thornock (2016), “Changes in corporate effective tax rates over the past twenty-five years,” in SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2521497.\nEaton, J. and G. Grossman (1986), “Optimal Trade and Industrial Policy under Oligopoly,” Quarterly Journal of Economics, 102, 383–406.\nEwert, R. and R. Niemann (2014), “A Theory of Tax Avoidance－Managerial Incentives for Tax Planning in a Multi-task Principal-agent Model,” CESifo Working Paper, No. 4851.\nGravelle, J. G. (2009), “Tax Havens: International Tax Avoidance and Evasion,” National Tax Journal, 62(4), 727–753.\nHuang, C. C. and H. I. Kuo (2014), “A Note on the Neutrality of Profit Taxes with Tax Evasion and Tax Avoidance,” Economics Bulletin, 34(3), 2038–2043.\nHoyt, W. H. (1991), “Property Taxation, Nash Equilibrium, and Market Power,” Journal of Urban Economics, 30(1), 123–131.\nKubick, T. R., D. P. Lynch, M. A. Mayberry, and T. C. Omer (2015), “Product market power and tax avoidance: Market leaders, mimicking strategies, and stock returns,” The Accounting Review, 90(2), 675–702.\nLai, Y. B. (2006), “Capital Tax Competition in the Presence of Rent-Shifting Incentives,” Taipei Economic Inquiry, 42(1), 1–24.\nLee, K. (2001), “Tax Evasion and Self-insurance,” Journal of Public Economics, 81(1), 73–81.\nOates, W. (1972), Fiscal Federalism, New York: Harcourt Brace Jovanovich.\nStiglitz, J. E. (1986), “The General Theory of Tax Avoidance,” National Tax Journal, 38(3), 325–337.\nWellisch, D. (2000), “Theory of Public Finance in a Federal State,” Cambridge: Cambridge University Press.\nWilson, J. D. (1986), “A Theory of Interregional Tax Competition,” Journal of Urban Economics, 19, 296–315.\nWilson, J. D. (1999), “Theories of Tax Competition,” National Tax Journal, 52, 269–304.\nWilson, D. and D. Wildasin (2004), “Capital Tax Competition: Bane or Boon,” Journal of Public Economics, 88, 1065–1091.\nZodrow, G. R., and P. Mieszkowski (1986), “Pigou, Tiebout, Property Taxation, and the Under-provision of Local Public Goods,” Journal of Urban Economics, 19, 356–370.
描述 碩士
國立政治大學
財政學系
104255011
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104255011
資料類型 thesis
dc.contributor.advisor 翁堃嵐zh_TW
dc.contributor.author (Authors) 謝馨儀zh_TW
dc.contributor.author (Authors) Hsieh, Hsin Ien_US
dc.creator (作者) 謝馨儀zh_TW
dc.creator (作者) Hsieh, Hsin Ien_US
dc.date (日期) 2017en_US
dc.date.accessioned 31-Jul-2017 10:57:43 (UTC+8)-
dc.date.available 31-Jul-2017 10:57:43 (UTC+8)-
dc.date.issued (上傳時間) 31-Jul-2017 10:57:43 (UTC+8)-
dc.identifier (Other Identifiers) G0104255011en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=128300-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description (描述) 104255011zh_TW
dc.description.abstract (摘要) 傳統探討利潤移轉效果的租稅競爭文獻中，忽略廠商租稅規避效果對公共財的影響。然而，在貿易自由化與國際化興盛的時代下，廠商對於國與國之間的租稅安排是複雜且不可避免，所以在探究租稅競爭時，租稅規避也是一項重要的考量因素。因此本文以Lai (2006) 一文為基礎，建構一個具有利潤移轉效果的國際租稅競爭模型，分別為Cournot數量競爭與Bertrand價格競爭，來探討廠商租稅規避效果對國際租稅競爭導致公共財提供量不足的影響問題。\n本文章有幾點發現：Cournot 數量競爭下，避稅效果會強化稅基、稅收效果，和利潤移轉效果，加劇公共財提供數量不足的問題。而Bertrand價格競爭下，避稅效果同樣會使公共財提供量下降，但此模型下的利潤移轉效果對公共財影響為正向，使得公共財數量皆大於Cournot模型之下。此外，本文也探討眾多參數對政府最適決策的影響。zh_TW
dc.description.abstract (摘要) The traditional literatures of tax competition, which include the rent shifting effect, ignore the impact of tax avoidance effect on public goods. However, the taxation arrangements between countries which firms face are complex and inevitable in this era of trade liberalization and internationalization. Therefore, when investigating tax competition, we should consider an important factor- tax avoidance. So, this paper is based on Lai (2006) to build an international tax competition model containing rent shifting effect. We will discuss the problem of insufficient public goods and how tax avoidance effect influence this question in Cournot competition and Bertrand competition. \nThis conclusion shows that tax avoidance effect enhances tax-base effect, revenue effect and rent shifting effect in Cournot competition. In this condition, the issue of insufficient public goods will worsen. In Bertrand competition, tax avoidance effect will also make the quantity of public goods fall. But rent shifting effect in this model is so good for public goods that the quantity of public goods is larger than Cournot competition. Furthermore, this paper also uses software to test many parameters and finds the parameters how to influence government`s optimal decision.en_US
dc.description.tableofcontents 第一章 緒論 1\n第二章 文獻回顧 3\n第三章 基本模型 6\n第一節－Cournot 模型 7\n第二節－數值模擬分析一 11\n第三節－Bertrand 模型 18\n第四節－數值模擬分析二 20\n第四章 結論 27\n參考文獻 29zh_TW
dc.format.extent 708571 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104255011en_US
dc.subject (關鍵詞) 租稅競爭zh_TW
dc.subject (關鍵詞) 公共財zh_TW
dc.subject (關鍵詞) 利潤移轉效果zh_TW
dc.subject (關鍵詞) 避稅效果zh_TW
dc.subject (關鍵詞) Tax competitionen_US
dc.subject (關鍵詞) Public goodsen_US
dc.subject (關鍵詞) Rent shifting effecten_US
dc.subject (關鍵詞) Tax avoidance effecten_US
dc.title (題名) 避稅、租稅競爭與公共財提供zh_TW
dc.title (題名) Tax avoidance, tax competition and provision of public goodsen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 郭虹瑩 (2011)，「租稅競爭、公共財提供與廠商家數」，《經濟研究》，47(1)，27–44。\n徐偉初，歐俊男與謝文盛 (2016)，《財政學》，276，台北市：華泰文化。\n陳清秀 (2011)，「稅捐規避與處罰」，《法學新論》，27，頁1–13。\n楊雅博與黃鴻 (2003)，「同質Bertrand競爭下的最適貿易政策」，《經濟論文》，31(1)，73–89。\nBrander, J. and B. Spencer (1985), “Export Subsidies and International Market Share Rivalry,” Journal of International Economics, 18, 83–100.\nDyreng, S., M. Hanlon, E. L. Maydew, and J. R. Thornock (2016), “Changes in corporate effective tax rates over the past twenty-five years,” in SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2521497.\nEaton, J. and G. Grossman (1986), “Optimal Trade and Industrial Policy under Oligopoly,” Quarterly Journal of Economics, 102, 383–406.\nEwert, R. and R. Niemann (2014), “A Theory of Tax Avoidance－Managerial Incentives for Tax Planning in a Multi-task Principal-agent Model,” CESifo Working Paper, No. 4851.\nGravelle, J. G. (2009), “Tax Havens: International Tax Avoidance and Evasion,” National Tax Journal, 62(4), 727–753.\nHuang, C. C. and H. I. Kuo (2014), “A Note on the Neutrality of Profit Taxes with Tax Evasion and Tax Avoidance,” Economics Bulletin, 34(3), 2038–2043.\nHoyt, W. H. (1991), “Property Taxation, Nash Equilibrium, and Market Power,” Journal of Urban Economics, 30(1), 123–131.\nKubick, T. R., D. P. Lynch, M. A. Mayberry, and T. C. Omer (2015), “Product market power and tax avoidance: Market leaders, mimicking strategies, and stock returns,” The Accounting Review, 90(2), 675–702.\nLai, Y. B. (2006), “Capital Tax Competition in the Presence of Rent-Shifting Incentives,” Taipei Economic Inquiry, 42(1), 1–24.\nLee, K. (2001), “Tax Evasion and Self-insurance,” Journal of Public Economics, 81(1), 73–81.\nOates, W. (1972), Fiscal Federalism, New York: Harcourt Brace Jovanovich.\nStiglitz, J. E. (1986), “The General Theory of Tax Avoidance,” National Tax Journal, 38(3), 325–337.\nWellisch, D. (2000), “Theory of Public Finance in a Federal State,” Cambridge: Cambridge University Press.\nWilson, J. D. (1986), “A Theory of Interregional Tax Competition,” Journal of Urban Economics, 19, 296–315.\nWilson, J. D. (1999), “Theories of Tax Competition,” National Tax Journal, 52, 269–304.\nWilson, D. and D. Wildasin (2004), “Capital Tax Competition: Bane or Boon,” Journal of Public Economics, 88, 1065–1091.\nZodrow, G. R., and P. Mieszkowski (1986), “Pigou, Tiebout, Property Taxation, and the Under-provision of Local Public Goods,” Journal of Urban Economics, 19, 356–370.zh_TW